ORD 2004-123 2002-2004 - Laserfiche WebLink

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as evidence of continued qualification for an exemption. Failure to respond to the director's r~uest or in the event the director receives satisfactory evidence that a claimant occupies a permanent home outside the County and there is documented evidence of the claimant's intent to reside outside of the County shall be deemed grounds for deriving a claim for exemption or disallowing an existing exemption. (~f Real property qualifying under subsection (al shall be entitled to an additional exemption of 20% of the assessed value of the property not to exceed an additional $80,000." SECTION 4. Chapter 19, Article 1Q, Section 19-72, Hawaii County Code 1983 (1995 Edition), as amended, is amended to read as follows: "Section 19-02. Rome, lease, lessees defined. For the purpose of section 19-71 the word "home" includes: (1) The entire homestead when it is occupied by the taxpayer as such; (2) A residential building on land held by the lessee or Ms or her successor in interest under a lease for a tenn often yeazs or more for residential purposes and owned and used as a residence by the lessee or his or her successor in interest, where the lease and any extension, renewal, assignment, or agreement to assign the lease, have been duly entered into and recorded by the respective date setforth in subsection 19-68(a)(31, and whereby the lessee agrees to pay all taxes during the term of the lease; (3) An apartment which is a living unit (held under a proprietary lease by the tenant thereof) in a multi-unit residential building on land held by a cooperafive apartment corporation (of which the proprietary lessee of such living unit is a stockholder) under a lease for a term often years or more for residential purposes and which apartment is used as a residence by the lessee- stockholder, where the lease and any extension or renewal have been duly entered into and recorded [ ~ by the respective date setforth in subsection 19-68(al(31. and whereby the lessee-stockholder agrees to pay all taxes during the term of the lease; (4) An apartment in a multi-unit apartment building which is occupied by the owner of the entire apartment building as the owner's residence; (5) That portion of a residential duplex and that portion of land appurtenant to the duplex which are occupied by the owner of the duplex and land as the owner's residence; (6) An apartment which is a living unit (held under a lease by the tenant thereof) in a multi-unit residential building used for retirement purposes under a lease for a term to last during the lifetime of the lessee and his or her surviving spouse and which apartment is used as a residence by the lessee and his or her surviving spouse, and where the apartment unit reverts back to the lessor upon the death of the lessee and his or her surviving spouse, and where the lease has been duly entered into and recorded [ ~,^-Tby the respective date setforth in subsection 19-68(a)(3), and whereby the lessee agrees to pay all taxes during the term of the lease. As used in section 19-71, in the first paragraph of section 19-48 and in section 19-68, the word "lease" shall be deemed to include a sublease, and the word "lessee" shall be deemed to include a sublessee." SECTION 5. Material to be repealed is bracketed. New material is underscored. In printing this ordinance, [he brackets, bracketed material and underscoring need not be included. 4